La comunicació de la responsabilitat social corporativa de les empreses espanyoles sostenibles de l’índex FTSE4Good IBEX: estudi de la seva informació no financera a partir de la Llei 11/2018, de 28 de desembre

Ileana Zeler; Andrea Oliveira Dos Santos; Mireia Bosch Casellas

Authors

Ileana Zeler Universitat Autònoma de Barcelona
Andrea Oliveira Dos Santos Universitat de Girona
Mireia Bosch Casellas Universitat de Girona

Keywords:

corporate communication, corporate social responsibility, digital communication, non-financial information, Law 11/2018.

Abstract

Law 11/2018, dated 28 December, on non-financial statements and diversity in Spain obliges companies to issue reports on their corporate social responsibility (CSR). This paper presents our research on the regulatory compliance of the ten most highly capitalized companies of the FTSE4Good IBEX sustainable investment stock index. We carry out an analysis of the hierarchy level of the CSR reports presented on corporate websites, of the format and extension of the CSR reports, and of the communication of specific policies, the results of the measures taken and the identified risks associated with the CSR dimensions contained in Law 11/2018. Our results suggest that companies have a commitment to regulatory compliance with the law, but communicate their impact on society in a dissimilar and limited way.

KEYWORDS: corporate communication, corporate social responsibility, digital communication, non-financial information, Law 11/2018.